Niggles remain

GST continues to suffer from inadequate planning

The many niggling problems associated with the hurried deadline for implementing the goods and services tax (GST) are beginning to manifest themselves in ways that could add significantly to the costs of doing business in India. The glitches caused by the functioning of the e-way bill system and the delays in exporters receiving integrated GST (IGST) refunds are yet to be sorted out, even as several new issues are sending firms into a tizzy. The first is a somewhat strange ruling from the Authority of Advance Ruling (AAR) in Karnataka that the activities performed by a company’s head office —